Which of the following could be considered to be tax avoidance? a. Paying the local tax by March 31st to benefit from a tax discount b. Not declaring nor taxing the rental agreement concluded with a...

Which of the following could be considered to be tax avoidance? a. Paying the local tax by March 31st to benefit from a tax discount b. Not declaring nor taxing the rental agreement concluded with a tenant c. Choosing the profit tax payer regime instead of being a microenterprise d. Recording false expenses to lower the profit tax payable